TY  - GEN
AU  - ANATHANARAYANAN, SWETA
TI  - Contitutional validity of retrospective amendments: Tax dilemma
PY  - 2014///
KW  - TAXATION
N2  - This article through a critical review of the previous retrospective amendments, discuss the legal regimes and their outcomes that have led to the adoption of the extraordinary mental gymnastics by the assessees
ER  -